Performance-linked executive compensation with consolidated ordinary profit as the KPI
First written in FY2022. 1 of 6 entries say "Reframed", first in FY2023. Latest entry: FY2026.
The whole theme swung hardest in 2017: 2 of 15 companies on the "Worse" side.
48 other companies' latest entry also says "Other".
- FY2026Increase in performance-linked compensation KPI resultsAnnual report
「The performance indicators for performance-linked compensation and other compensation are “consolidated ordinary income for the current fiscal year” and “consolidated net income per share,” with actual results of ¥4,857 million and ¥135.29, respectively.」
Consolidated ordinary income, the KPI for performance-linked compensation, was ¥4,857 million, while consolidated net income per share was ¥135.29, both exceeding the previous fiscal year’s results. - 2026-04-09OtherRevisions to earnings forecasts
「Net income per share 115.63 yen 135.29 yen」
Earnings per share increased to ¥135.29 from ¥115.63 in the previous year. - FY2025Increase in performance-linked compensation KPI resultsAnnual report
「The performance indicators for performance-linked compensation and other compensation are “consolidated ordinary income for the current fiscal year” and “consolidated net income per share,” with actual results of ¥4,082 million and ¥115.63, respectively.」
Consolidated ordinary income, the KPI for performance-linked compensation, was ¥4,082 million, while consolidated net income per share was ¥115.63, both exceeding the previous fiscal year’s results. - FY2024RestatedAnnual report
「The performance indicators for performance-linked compensation and other compensation are “consolidated ordinary income for the current fiscal year” and “consolidated net income per share,” with actual results of ¥3,390 million and ¥95.94, respectively.」
Consolidated ordinary income and consolidated net income per share were used as performance indicators for performance-linked compensation, and the actual results were disclosed. - FY2023ReframedAnnual report
「Performance-linked compensation is cash compensation reflecting performance indicators (KPIs) to encourage improvements in performance during each fiscal year. The amount calculated according to the achievement rate against targets for consolidated ordinary income and consolidated net income per share for the current fiscal year, among other indicators, is paid.」
The compensation design was reorganized from an explanation centered on consolidated ordinary income to one using consolidated ordinary income for the current fiscal year together with consolidated net income per share and other indicators. - FY2022First statedAnnual report
「Performance-linked compensation is cash compensation reflecting performance indicators (KPIs) to encourage improvements in performance during each fiscal year. The amount calculated according to the achievement rate against the target for consolidated ordinary income in the previous fiscal year is divided into 12 equal installments and added to the monthly base compensation.」
The company described for the first time its policy of performance-linked compensation, under which the achievement rate against the previous fiscal year’s target for consolidated ordinary income is used as a performance indicator and cash compensation is added to monthly base compensation.